Dingwa represents the lotus. The flap represents blessings coming in and out, the sound of Dharma and renunciation. The ‘ears’ are open like this so they catch the Dharma that we are listening to, like open ears. They represent alertness.

Source: Adopted from “The Sewing Book” from the Madhyamaka Kadampa Meditation Centre, rephrased into smooth sentences and full paragraphs.